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An individual has requested a ruling regarding the VAT and IAE taxation of an online dropshipping business. The DGT has determined that VAT treatment depends on whether the goods originate from China or the EU, and that the commercial activity is classified under the IAE as either wholesale or retail.
Cuestión planteada Hechos imponibles del Impuesto y lugar de realización de los mismos.
En el IVA, la entrega del proveedor chino al consultante no está sujeta si los bienes no están en España; las ventas desde China tributan por importación y las desde la UE según el régimen de ventas a distancia o adquisición intracomunitaria. En el IAE, la actividad de dropshipping se considera comercio aunque no haya almacén propio, clasificándose en rúbricas de comercio al por mayor o al por menor según el destino de los bienes.
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